OLIVIA OPTIC: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OLIVIA OPTIC
Largest movements
- Cash +€2,408
up €2,408 (+91.1%), from €2,644 to €5,052
mainly Other debts (+€2,765) and Tax, wage and social debts (+€1,895)
- Tangible fixed assets -€385
down €385 (-78.1%), from €493 to €108
- Deferred charges and accrued income +€280
up €280 (+42.2%), from €663 to €943
- Financial fixed assets +€187
up €187 (+205.5%), from €91 to €278
- Receivables within one year +€169
up €169 (+4.8%), from €3,548 to €3,717
of which Other amounts receivable: +€1,109
- Other debts +€2,765
up €2,765 (+138.3%), from €2,000 to €4,765
- Tax, wage and social debts +€1,895
up €1,895 (+74.4%), from €2,546 to €4,441
of which Taxes: +€1,822
- Trade debts -€1,624
down €1,624 (-23.6%), from €6,890 to €5,266
- Profit (loss) carried forward -€1,456
down €1,456 (-24.3%), from -€5,997 to -€7,453
- Advances received +€1,079
new in 2025: €1,079
- Gross operating margin +€26,742
up €26,742, from -€4,554 to €22,188
- Staff costs +€21,592
new in 2025: €21,592
- Taxes +€275
up €275 (+528.8%), from €52 to €327
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,439 | €10,098 | +€2,659 | +35.7% |
| Fixed assets | 21/28 | €584 | €386 | -€198 | -33.9% |
| Tangible fixed assets | 22/27 | €493 | €108 | -€385 | -78.1% |
| Furniture and vehicles | 24 | €493 | €108 | -€385 | -78.1% |
| Financial fixed assets | 28 | €91 | €278 | +€187 | +205.5% |
| Current assets | 29/58 | €6,855 | €9,712 | +€2,857 | +41.7% |
| Amounts receivable within one year | 40/41 | €3,548 | €3,717 | +€169 | +4.8% |
| Trade receivables | 40 | €1,245 | €305 | -€940 | -75.5% |
| Other amounts receivable | 41 | €2,303 | €3,412 | +€1,109 | +48.2% |
| Cash at bank and in hand | 54/58 | €2,644 | €5,052 | +€2,408 | +91.1% |
| Deferred charges and accrued income | 490/1 | €663 | €943 | +€280 | +42.2% |
| Total equity and liabilities | 10/49 | €7,439 | €10,098 | +€2,659 | +35.7% |
| Equity | 10/15 | -€3,997 | -€5,453 | -€1,456 | -36.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,997 | -€7,453 | -€1,456 | -24.3% |
| Amounts payable | 17/49 | €11,436 | €15,551 | +€4,115 | +36.0% |
| Amounts payable within one year | 42/48 | €11,436 | €15,551 | +€4,115 | +36.0% |
| Trade debts | 44 | €6,890 | €5,266 | -€1,624 | -23.6% |
| Suppliers | 440/4 | €6,890 | €5,266 | -€1,624 | -23.6% |
| Advances received on contracts in progress | 46 | - | €1,079 | +€1,079 | |
| Taxes, remuneration and social security | 45 | €2,546 | €4,441 | +€1,895 | +74.4% |
| Taxes | 450/3 | €2,546 | €4,368 | +€1,822 | +71.6% |
| Remuneration and social security | 454/9 | - | €73 | +€73 | |
| Other amounts payable | 47/48 | €2,000 | €4,765 | +€2,765 | +138.3% |
| Remuneration, social security and pensions | 62 | - | €21,592 | +€21,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €385 | = | 0.0% |
| Other operating charges | 640/8 | €1,123 | €1,340 | +€217 | +19.3% |
| Non-recurring operating charges | 66A | €212 | - | -€212 | |
| Gross operating margin | 9900 | -€4,554 | €22,188 | +€26,742 | |
| Operating profit (loss) | 9901 | -€6,274 | -€1,129 | +€5,145 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,274 | -€1,129 | +€5,145 | +82.0% |
| Income taxes | 67/77 | €52 | €327 | +€275 | +528.8% |
| Profit (loss) for the period | 9904 | -€6,326 | -€1,456 | +€4,870 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,326 | -€1,456 | +€4,870 | +77.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.